Where a corporation does or omits to do an act or thing the doing or omission of which constitutes a taxation offence, a person (by whatever name called and whether or not the person is an officer of the corporation) who is concerned in, or takes part in, the management of the corporation shall be deemed to have committed the taxation offence and is punishable accordingly.

8Y(2)
[Defence]

In a prosecution of a person for a taxation offence by virtue of subsection (1), it is a defence if the person proves that the person:

(a)
did not aid, abet, counsel or procure the act or omission of the corporation concerned; and

(b)
was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission of the corporation.

Note 1:

A defendant bears a legal burden in relation to the matters in subsection (2), see section
13.4
of the
Criminal Code
.

Note 2:

Subsection (2) does not apply in relation to a prosecution under Part
2.4
of the
Criminal Code
.

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